Brandon Inc. uses the FIFO method in its process costing system. Operating data for the Enameling Department for the month of May appear below: Units, Percent complete with respect to conversion Beginning work in process inventory 5,100, 40% Transferred in from the prior department during May 53,400 Ending work in process inventory 2,700, 80% What were the equivalent units for conversion costs in the Enameling Department for May